SLS 13RS-488 ORIGINAL
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2013
SENATE BILL NO. 169
BY SENATOR WALSWORTH
TAX EXEMPTIONS. Provides an exemption from sales tax on the sale of meals to staff and
patients of nursing homes and adult residential care providers. (8/1/13)
AN ACT1
To amend and reenact the introductory paragraph of R.S. 47:305(D)(2)(a) and2
305(D)(2)(a)(ii), relative to exemptions and exclusions from sales taxes; to provide3
an exemption for the sale of meals furnished to staff and patients of nursing homes4
and adult residential care providers; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. The introductory paragraph of R.S. 47:305(D)(2)(a) and 305(D)(2)(a)(ii)7
are hereby amended and reenacted to read as follows:8
ยง305. Exclusions and exemptions from the tax9
* * *10
D.(1) * * *11
(2)(a) Sales of meals furnished as follows shall be exempt:12
* * *13
(ii) To the staff and patients of hospitals, nursing homes, and adult14
residential care providers.15 SB NO. 169
SLS 13RS-488 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Thomas L. Tyler.
DIGEST
Present law, regarding exemptions or exclusions from sales tax, provides that no tax is paid
on the sale of meals furnished to the staff and patients of hospitals.
Proposed law retains these provisions but further exempts from sales tax, the sale of meals
furnished to staff and patients of hospitals, nursing homes, and adult residential care
providers.
Effective August 1, 2013.
(Amends R.S. 47:305(D)(2)(intro para) and 305(D)(2)(a)(ii))